Capital Gains Tax on Gifting Property Explained (2025/26)

Capital Gains Tax on gifting property – calculating CGT on a property gift in the UK.

Gifting property isn’t always tax-free. HMRC treats it as a sale at market value, meaning you could owe Capital Gains Tax even when you give it away.
Learn how CGT works, what reliefs apply, and how to plan ahead.

What Counts as a Gift in the Eyes of HMRC?

Parent gifting a property to a child – HMRC rules explained

Many parents want to share property with children during their lifetime to avoid disputes later. But HMRC has strict rules on what counts as a gift. Learn how Capital Gains Tax, Inheritance Tax and the settlements rule apply, and avoid costly mistakes when gifting or transferring property.

Do You Pay Capital Gains Tax on Inherited Property? (UK Guide)

Illustration of a house with a probate label and rising value bar, showing capital gains on inherited property

Inheriting property doesn’t trigger Capital Gains Tax — but selling it might. Here’s how CGT works after inheritance and what to watch out for.

Can You Sell a Property to Your Child Below Market Value? (UK Tax Rules)

Illustration of a house being handed from a parent to a child with money and tax icons, showing a mix of sale and gift.

Selling a property to your child at a discount might seem generous — but for HMRC, it’s a part-sale, part-gift. Here’s how it affects your tax bill.

Can I Gift My Property to a Partner, Niece or Nephew Without Paying Tax?

Illustration showing a partner, niece, and nephew beside a house with the title “Can I Gift My Property Without Paying Tax?

You can gift property to anyone — but it’s rarely tax-free. We explain the CGT and IHT rules for gifting to a partner, niece, or nephew.

Using Trusts to Manage Property Tax – What You Need to Know (UK)

Illustration showing a home labelled “Trust” being handed over with tax symbols in the background — representing CGT and IHT issues.

Putting property into a trust might seem like a tax-saving move — but it can trigger CGT, IHT, and admin rules. Here’s what landlords and owners must know.

Gifting Your Home to a Family Member: What Are the Tax Implications?

One person handing over house keys to another in front of a residential home – symbolising property gift or family transfer

Thinking of gifting your home to a child, nephew, or other family member? Before you act, find out how Capital Gains Tax, Inheritance Tax and SDLT could apply.

Transferring Property to Your Spouse or Children: What Taxes Apply?

Smiling couple standing outside a UK home holding documents, representing a property transfer between family members

Gifting a property to a spouse or child? It’s not always tax-free. This guide explains what HMRC expects around CGT, SDLT, rental income, and inheritance tax.